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    <title>2015 (7) TMI 1112 - GUJARAT HIGH COURT</title>
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    <description>Subordinate adjudicating authorities must follow a binding Tribunal decision on education cess and secondary and higher education cess unless it is stayed or reversed, and judicial discipline requires disposal of pending matters in accordance with that view. The High Court held, however, that the department may still issue and pursue show cause notices to keep the controversy alive for challenge in appropriate proceedings. Accordingly, the notices were not interdicted, but the adjudicating authority was directed to decide them expeditiously in light of the Tribunal ruling and the Court&#039;s observations.</description>
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      <title>2015 (7) TMI 1112 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=184278</link>
      <description>Subordinate adjudicating authorities must follow a binding Tribunal decision on education cess and secondary and higher education cess unless it is stayed or reversed, and judicial discipline requires disposal of pending matters in accordance with that view. The High Court held, however, that the department may still issue and pursue show cause notices to keep the controversy alive for challenge in appropriate proceedings. Accordingly, the notices were not interdicted, but the adjudicating authority was directed to decide them expeditiously in light of the Tribunal ruling and the Court&#039;s observations.</description>
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      <pubDate>Fri, 17 Jul 2015 00:00:00 +0530</pubDate>
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